Film Certification Advisory Board

The Film Certification Advisory Board (FCAB) issues provisional certificates for 'Location and PDV Offsets' under section 376-45 of the Income Tax Assessment Act 1997, which are refundable tax offsets for Australian expenditure incurred in creating films. The Board also advises the Minister on policy relevant to issuing the certificates. Members include the chair (departmental official) and two other members appointed by the Minister for the Arts.